This research discussed and analyzed the formulation of a strategy to manage tax compliance risks, as an applied research in the General commission for Taxes. The questionnaire was used as a research tool to identify the factors that stimulate or retard the research sample from being compliant. The K-means clustering method was also used to enable the classification of the research sample's views into four behaviors, some of these views pose tax-compliance risks. The research concluded that risk management is a continuous process and that all departments of the General commission for Taxes are responsible for its implementation to enable them to deal with the behavior of the taxpayer towards tax compliance. And it recommended

Artificial roughness on the absorber plate of a Solar Air Heater (SAH) is a popular technique for increasing its effective efficiency. The study investigated the effect of geometrical parameters of discrete multi-arc ribs (DMAR) installed below the SAH absorber plate on the effective efficiency. The effects of major roughness factors, such as number of gaps (Ng = 1-4), rib pitch (p/e = 4-16), rib height (e/D = 0.018-0.045), gab width (wg/e = 0.5-2), angle of attack ( = 30-75), and Reynolds number (Re= 2000-20000) on the performance of a SAH are studied. The performance of the SAH is evaluated using a top-down iterative technique. The results show that as Re rises, SAH-effective DMAR's efficiency first ascends to a specified value o

The present paper concerns with peristaltic analysis of MHD viscous fluid in a two dimensional channel with variable viscosity through a porous medium under the effect of slip condition. Along wave length and low Reynolds number assumption is used in the problem formulation. An analytic solution is presented for the case of hydrodynamic fluid while for magneto hydrodynamic fluid a series solution is obtained in the small power of viscosity parameter. The salient features of pumping and trapping phenomena are discussed in detail through a numerical integration. The features of the flow characteristics are analyzed by plotting graphs and discussed in detail. When .

a-Ge: As thin films have prepared by thermal evaporation teclmique, then they were annealing at various temperatures within the

range (373-473)  K.   The  result of  X-ray di ffraction spectrum  was showing  that  all  the  specimens  remained  in  amorphous structure before and after annealing  process. This paper studied the effect of annealing  temperature as  a  function of  wavelength on  the optical energy gap and optical constants for the a-Ge:As thin  films . Results have showed that there was an increasing in the optical energy gap

{Egopt) values with the in ,;rcasing of the annealing temperatures within

Many people believe that diabetes appears after a psychological crisis, which is a misconception but it could be in them before having a crisis ore the crisis. But emotion increases the appearance of symptoms, and athletes are at risk of developing diabetes. Hypoglycemia is not unusual for athletes, and during physical activity the sugar level changes in the blood. Therefore, it is important to conduct tests for the measurement of sugar before and immediately after the activity, for the purpose of detecting the sharp drop in the sugar level and treating it, and the early detection is necessary to avoid the possibility of diabetes, the concept of psychological immunity in psychology is considered a positive concepts that maintain the balance

      A mathematical model was created to study the influences of Hall current and Joule heating with wall slip conditions on peristaltic motion of Rabinowitsch fluid model through a tapered symmetric channel with Permeable Walls. The governing equations are simplified under low Reynolds number and the long-wavelength approximations. The perturbation method is used to solve the momentum equation. The physiological phenomena are studied for a certain set of pertinent parameters. The effects offered here show that the presence of the hall parameter, coefficient of pseudo-plasticity, and Hartman number impact the flow of the fluid model. Additional, study reveals that a height in the Hall parameter and the velocity slip parameter incre